Non residents


Dernière mise à jour le :13/10/2016


Natural persons :

  • persons of any nationality, French or foreign, who have their main residence abroad ;
  • foreign civil servants or military personnel serving in France.

Corporate bodies :

  • Legal entities (French or foreign), only for their establishments located abroad, with the exception, for French entities, of the resident legal entities listed below ;
  • foreign embassies, diplomatic missions and consulates in France, as well as foreign armed force units staying in France ;
  • international inter-governmental bodies based in France.